TMI Blog2005 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... Beams for Elevators, which were received by the appellants in February, 1996 are not parts of Civil Construction materials but are actual accessory for working of Elevator system. Bucket elevator is used for lifting Raw Mill rejected limestone pieces vertically and feeding it to the main mill feeding belt conveyor. This Bucket Elevator lifts the mill rejected limestone from the raw mill at ground level through Bucket Elevators and conveys it to the height of 31 metres. Bucket elevators consists of a series of buckets, mounted on an endless chain, which moves vertically upwards. Steel casing encloses the buckets. Buckets mounted at paced intervals are loaded by scooping up material from the elevator boot/bottom. Material is discharged by cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined capital goods as below :- "(a) machines, machinery, plant, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of 'Final Products'; (b) .............. (c) .............. (d) Following goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer i. All goods falling under Heading Nos. 84.02, 84.05, 84.06, 84.11, 84.12, 84.16, 84.17, 84.19, 84.21, 84.23, 84.25 to 84.28, 84.80, 85.05. 85.35, 90.11, 90.12, 90.13, 90.16, 90.17 and 90.24 to 90.31; ii. ................... iii. .................... iv. .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading No. 84.07 to 84.09 compressors failing under Heading No. 84.14 and of a kind used in refrigerating and air-conditioning appliances and machinery, heading or sub-heading Nos. 84.15, 84.18, 8422.10, 84.24, 84.29 to 84.37, 84.40, 84.50, 84.52, 84.69 to 84.74, 84.76, 84.78, expansion valves and solenoid valves falling under sub-heading No. 8481.10 of a kind used for refrigerating and air-conditioning appliances and machinery); (b) (c) (d) (e) (f) (g) (h) The goods of Heading No. 84.74 were excluded. However, under Notification No. 25/96-C.E. (N.T.), dated 31-8-1996, amendment was made and Heading 84.74 was deleted from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol Equipment, it was pleaded that dilution Control Equipments were included in the definition of capital goods only after 23-7-1996 and no credit is allowable on the parts or components of Pollution Control Equipments. The Commissioner has correctly denied the credit on the ground that the credit on these parts of Pollution Control Equipment was not available during the period from November, 1995 to February, 1996 which were prior to 23-7-1996. The parts of Re-claimer, which were received by the appellants from January, 1996 to April, 1996 fall under the Heading 8474.10. The Commissioner has observed that Bridge reclaimer and painted grating are the parts of stacker reclaimer under Chapter Heading 8474.10. Stacker reclaimer is not a mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and maintenance of elevator. The monorail has drive unit, chain, gears box, trolleys etc. are all installed and mounted on these beam. Without these Beams, the functioning of monorail system is not possible. I find that at the relevant time, under Explanation (1) to Rule 57Q, the capital goods means (a) machines, machinery, plant, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of 'Final Products'. The Head Beams are part of the elevator system for moving material during the process of manufacture of final products, therefore, these cannot be considered in isolation. These are the parts of the plants and machinery and are covered by Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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